This publication contains statistics of taxation revenue collected by all levels of government in Australia for the period 2000-01 to 2005-06. The taxation revenue statistics presented are for the general government sector and include taxes received from public corporations (i.e. government owned/controlled corporations). The amount of taxes received from these corporations is shown in the relevant tables.

CHANGES IN THIS ISSUE

The population estimates used to calculate taxation per capita in this publication have changed from mean population estimates (mean of five quarters of estimated resident population) to estimated resident population as at 31 December. The estimated resident population method has been adopted to ensure consistency with other ABS outputs. There is no discernible impact on the taxation per capita data as a result of this change.

This publication contains an Appendix on adjusted measures of government revenue, which provides analytical measures designed to facilitate an understanding of the level of government at which revenue is used rather than simply collected. This Appendix commences on page 26.

TERMINOLOGY

In this publication, the term 'state' includes the two territories. Therefore, 'state' refers to 'state and territory' and 'state and local' refers to 'state, territory and local'.

INQUIRIES

For further information about these and related statistics, contact the National Information and Referral Service on 1300 135 070 or Mark Patton on Canberra (02) 6252 7589.

SUMMARY OF FINDINGS

TOTAL TAXATION REVENUE

Summary

A distinctive feature of the Australian federal system is that the Commonwealth Government levies and collects all income tax, from individuals as well as from enterprises. It also collects a portion of other taxes, including taxes on the provision of goods and services. The revenue base of state governments consists of taxes on property, on employers' payroll, and on the provision and use of goods and services. The sole source of taxation revenue for local governments is taxes on property.

Total taxation revenue collected in Australia rose $19,257 million, 6.9%, between 2004-05 and 2005-06. Taxes on income increased by $13,222 million and taxes on the provision of goods and services increased $3,133 million.

TOTAL TAXATION REVENUE

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

$m

$m

$m

$m

$m

$m

COMMONWEALTH GOVERNMENT

Taxes on income

124 602

123 065

134 432

145 709

162 974

176 199

Employers' payroll taxes

121

156

253

381

292

369

Taxes on property

12

12

13

13

14

14

Taxes on the provision of goods and services

50 186

53 883

59 371

62 646

64 997

67 822

Taxes on the use of goods and performance of activities

670

722

757

811

854

819

Total taxation revenue

175 591

177 838

194 827

209 560

229 131

245 223

STATE GOVERNMENTS

Taxes on income

-

-

-

-

-

-

Employers' payroll taxes

9 503

9 671

10 162

10 839

11 996

13 087

Taxes on property

12 413

12 434

14 166

16 683

16 043

16 937

Taxes on the provision of goods and services

5 987

6 552

6 990

7 275

7 865

8 173

Taxes on the use of goods and performance of activities

4 776

4 685

5 100

5 597

5 745

6 038

Total taxation revenue

32 679

33 341

36 418

40 394

41 649

44 235

LOCAL GOVERNMENTS

Taxes on income

-

-

-

-

-

-

Employers' payroll taxes

-

-

-

-

-

-

Taxes on property

6 303

6 668

7 224

7 673

8 306

8 920

Taxes on the provision of goods and services

-

-

-

-

-

-

Taxes on the use of goods and performance of activities

-

-

-

-

-

-

Total taxation revenue

6 303

6 668

7 224

7 673

8 306

8 920

ALL LEVELS OF GOVERNMENT

Taxes on income

124 602

123 064

134 432

145 707

162 972

176 194

Employers' payroll taxes

9 323

9 509

10 076

10 862

11 898

13 035

Taxes on property

18 720

19 106

21 395

24 360

24 356

25 863

Taxes on the provision of goods and services

56 173

60 435

66 360

69 922

72 861

75 994

Taxes on the use of goods and performance of activities

5 445

5 407

5 854

6 404

6 598

6 855

Total taxation revenue

214 264

217 520

238 118

257 255

278 685

297 942

- nil or rounded to zero (including null cells)

Taxes on income totalled $176,194 million in 2005-06 and comprised 59.1% of total taxation revenue for all levels of government. Taxes on the provision of goods and services, including goods and services tax (GST), totalled $75,994 million in 2005-06 and comprised 25.5% of total taxation revenue for all levels of government.

Commonwealth Government Taxation Revenue

Commonwealth Government taxation revenue (including taxes from other levels of government and Commonwealth public corporations) rose 7.0% from $229,131 million in 2004-05 to $245,223 million in 2005-06. In 2005-06, Commonwealth taxation represented 82.3% of taxation revenue for all levels of government. The following graph shows the level of taxation revenue for the two main sources of taxation revenue for the Commonwealth Government. In ABS government finance statistics GST is recorded as a Commonwealth Government tax.

Commonwealth Government Taxation Revenue

State Government Taxation Revenue

State government taxation revenue (including taxes from other levels of government and public corporations) increased 6.2% from $41,649 million in 2004-05 to $44,235 million in 2005-06. Taxes on property were the largest taxation revenue source (38.3%) for state governments in 2005-06, followed by employers' payroll taxes at 29.6%. The following graph shows the level of taxation revenue for the major sources of taxation revenue for the state governments.

State Government Taxation Revenue

Local Government Taxation Revenue

Local government taxation revenue increased 7.4% from $8,306 million in 2004-05 to $8,920 million in 2005-06. Taxes on property are the sole source of taxation revenue for local governments.

Major Components of Total Taxation Revenue

Income taxes levied on individuals in 2005-06 represented 39.8% of total taxation revenue.

In comparison income taxes levied on enterprises represented 18.9%.

GST revenue represented 13.1% of total taxation revenue for all levels of government.

MAJOR COMPONENTS OF TOTAL TAXATION, All levels of government

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

%

%

%

%

%

%

Taxes on income

Income taxes levied on individuals

37.9

41.4

39.7

39.9

40.3

39.8

Income taxes levied on enterprises(a)

19.7

14.6

16.3

16.3

17.8

18.9

Income taxes levied on non-residents(b)

0.6

0.5

0.5

0.4

0.4

0.4

Employers payroll taxes

General taxes (payroll tax)

4.3

4.3

4.1

4.1

4.2

4.3

Other employers labour force taxes

0.1

0.1

0.1

0.1

0.1

0.1

Taxes on property

Taxes on immovable property

4.2

4.3

4.4

4.5

4.6

4.5

Taxes on financial and capital transactions

4.6

4.5

4.6

5.0

4.2

4.2

Taxes on provision of goods and services

General taxes (sales tax)

0.9

0.4

0.4

0.4

0.4

0.4

Goods and services tax (GST)

11.1

12.6

13.1

13.3

12.7

13.1

Excises and levies

9.2

9.4

9.1

8.5

8.2

7.7

Taxes on international trade

2.1

2.4

2.3

2.2

2.0

1.7

Taxes on gambling

1.7

1.7

1.6

1.6

1.5

1.5

Taxes on insurance

1.1

1.3

1.3

1.3

1.3

1.2

Taxes on the use of goods and performance of activities

Motor vehicle taxes

1.9

2.0

2.0

2.0

1.9

1.9

Franchise taxes

0.2

-

-

-

-

-

Other

0.5

0.5

0.5

0.5

0.4

0.4

Total

100.0

100.0

100.0

100.0

100.0

100.0

- nil or rounded to zero (including null cells)

(a) Amounts collected under petroleum resource rent taxes are included in income taxes levied on enterprises

(b) From 2001-02, withholding taxes on non-residents are no longer separately identifiable under the PAYG system. The values for 2001-02 and subsequent years are estimates based on methodologies developed by the Balance of Payments area within the ABS.

MAJOR FACTORS AFFECTING TAXATION REVENUE

The amount of taxation revenue collected in a particular year can be affected by a number of factors, including:

a change in the rate of a tax or levy;

the introduction or abolition of a tax or levy;

one-off special payments;

additional or fewer collection periods during the financial year;

changes to payment arrangements; and

other factors such as economic conditions, population growth, etc.

Major factors affecting taxation revenue in 2005-06 are outlined below. This information has been derived from budget outcomes and annual reports published for the Commonwealth and state governments.

Commonwealth Government

Taxes on Income

Income taxes levied on individuals rose by $6,485 million or 5.8% reflecting a $5,876 million increase in personal income tax.

Company income tax rose $6,408 million or 14.4% due to stronger income growth and profitability.

Taxes on Employers' Payroll

The superannuation guarantee charge rose $77 million to $369 million, an increase of 26.4%

Taxes on the provision of goods and services

Goods and services tax revenue rose $3,411 million or 9.6%.

State Governments

Taxes on Employers' Payroll

The taxes on employers' payrolls increased in 2005-06 by $1,091 million or 9.1%. Tax revenue from employers' payroll taxes increased across all states. The largest increase occurred in New South Wales where an increase of $344 million was recorded. Victoria and Queensland also recorded increases of $257 million and $243 million respectively.

Taxes on property

Taxes on property rose $894 million or (5.6%) as a result of a $1,327 million rise in stamp duties on conveyances, offset by a fall of $622 million in financial institutions transactions taxes.

Tax revenue from stamp duties on conveyances increased across all states except New South Wales and South Australia. The largest increase occurred in Western Australia where an increase of $721 million was recorded.

Taxes on the provision of goods and services

Taxes on the provision of goods and services increased by $308 million, a rise of 3.9%.

Taxes on gambling increased by $238 million or 5.5%, with most of this increase coming from taxes on gaming machines.

Taxes on use of goods and performance of activities

Revenue from motor vehicle taxes increased by $154 million or 2.8%

TAXATION REVENUE AS A PROPORTION OF GROSS DOMESTIC PRODUCT (GDP)

Total taxation revenue as a proportion of GDP decreased from 31.1% in 2004-05 to 30.8% in 2005-06. As a percentage of GDP, taxation revenue for the Commonwealth Government fell from 25.6% to 25.4%, while taxation revenue for state and local governments fell from 5.6% to 5.5% in 2005-06.

PER CAPITA TAXATION

In 2005-06 taxation per capita was $14,551, an increase of 5.5% from 2004-05.

The Commonwealth Government taxation per capita rose by 5.6% from $11,340 in 2004-05 to $11,976 in 2005-06.

The taxation per capita for state and local governments combined was $2,594, an increase of 5.0% from $2,471 in 2004-05.

All of the states and territories recorded increases in taxation per capita. Western Australia recorded the highest taxation per capita, $3,015, and Tasmania the lowest at $1,860.

Taxation per capita by jurisdiction is shown in the table below.

Taxation Per Capita(a)

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

$

$

$

$

$

$

Level of Government

State and Local

New South Wales

2 362

2 324

2 478

2 601

2 647

2 721

Victoria

2 124

2 177

2 285

2 458

2 539

2 651

Queensland

1 530

1 671

1 864

2 127

2 187

2 287

South Australia

1 818

1 836

2 019

2 281

2 394

2 433

Western Australia

1 886

1 908

2 147

2 506

2 600

3 015

Tasmania

1 499

1 475

1 558

1 697

1 818

1 860

Northern Territory

1 319

1 373

1 498

1 595

1 783

2 137

Australian Capital Territory

2 016

1 809

2 121

2 331

2 195

2 386

Average

2 022

2 048

2 208

2 404

2 471

2 594

Commonwealth Government

9 111

9 106

9 862

10 487

11 340

11 976

All levels of government

11 118

11 138

12 054

12 874

13 792

14 551

(a) Estimated Resident Population data used in this table is sourced from Australian Demographic Statistics, (cat. no 3101.0). Details of the calculations are in paragraphs 13 and 14 of the Explanatory Notes section.

Unless otherwise noted, content on this website is licensed under a Creative Commons Attribution 2.5 Australia Licence together with any terms, conditions and exclusions as set out in the website Copyright notice. For permission to do anything beyond the scope of this licence and copyright terms contact us.